Submitting the customs declaration by the person concerned or whom he/she authorizes or a broker.

Submitting all customs documents afore-mentioned in the general principles of this guide.

Customs Procedures:

Submitting the declaration and the required documents to the Reception Section.

Checking the documents, and automatically recording the declaration and determining its lane.

If the lane is green, there should be the following:

Receiving a receipt note from the Reception Section.

Paying Customs duties and other charges and taxes.

Receiving the release order of goods, receipt, and a copy of the declaration signed and stamped by the customs.

If the lane is yellow, there should be the following:

Checking and verifying the documents by the verification department.

Paying customs duties, fees and other taxes.

Receiving the release order of the goods, enclosed with the receipt and a copy of declaration signed and stamped by customs.

If the lane is red, there should be the following:

Examining and checking goods by the examination section.

Checking and verifying the documents by the verification department.

Paying Customs duties, fees and other taxes.

Receiving the release order of goods, enclosed with receipt and copy of declaration signed and stamped by customs.

Note:

If the declared goods are of restricted goods, they require a license to be released from the competent authorities at customs point.

Time of Service:

Between 3 to 6hrs, according to the declaration lane and documents completion.

3.2 – Imports exempted from customs duties:

Service provider: Customs border offices

Beneficiary of this service according to laws and agreements:

Oil, gas, and minerals companies.

The Gov. bodies.

Projects funded by international loans and donations.

Diplomatic missions and world organizations.

Charitable and cooperative associations.

Yemeni diplomats returning from abroad.

Grants and donations provided by the international governments and organizations.

Service Requirements:

Lodging of customs declaration from the person concerned, customs broker, or a person officially authorized by the goods owner.

Submitting the customs documents laid down in the general principles of this guide.

Submitting the customs exemption application issued by the competent authority, and approved by customs headquarter or one of its authorized branches.

Customs Procedures:

Lodging of customs declaration enclosed with the required documents to the reception section at customs point.

Corresponding the documents, recording the declaration, and determining its lane automatically.

If the lane is green, there should be the following:

Receiving a receipt note from the Reception Section.

Paying general sales taxes (GST) by the non-exempted bodies.

Receiving the release order enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

If the lane is yellow, there should be the following:

Checking and verifying documents by the Exemption Department.

Paying General Sales taxes (GST) by the non-exempted bodies.

Receiving the release order of goods enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

If the lane is red, there should be the following:

Examining and checking goods by the examination section .

Checking and verifying documents by the Exemption Department.

Paying General Sales taxes (GST) by the non-exempted bodies.

Receiving the release order of goods enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

Note:

If the declared goods are of restricted, then they require a license to release from the competent authorities.

General Sales taxes (GST) should be paid by the taxable Gov bodies and institutions at the customs point, or submit an official letter from YTA addressing the matter.

Time of service : 3-6 hrs, according to the lane of declaration and documents completion

Service fees: None.

3.3 – Getting the Exemption Application Form (EAF):

Service Provider: General Department of Exemption at YCA-HQ or its authorized branches.

Oil and Gas Companies related-EAF:

To get the EAF for the first time, there must be enclosed a translated approved copy of the agreement between the YCA and beneficiary having all statutory procedures, providing explicitly for exemption as well as an accredited copy of the contract of sub-contracting companies, if the agreement states that; the agreement and contract must be valid at the demand.

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Oil Exploring and Production Authority on the articles relating to petroleum companies; and endorsement of the Yemen Gas Company on the articles relating to gas.

Then, the EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after the YCA or its authorized branch approval.

Governmental organs related-EAF:

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized office on the EAF (Except: national institutions for water and sanitation).

The EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

Funded Projects with loans and International Assistances related-EAF:

The beneficiary should fill the EAF based on the assigned module, and approve it.

Then, the EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Diplomatic Missions and World Organizations related-EAF:

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Ministry of Foreign Affairs (Protocol Department) on the EAF

Then, the EAF should be submitted to the Reception Section (Administration Department) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Charitable and Cooperative Association related-EAF:

Obtain the EAF endorsed by the Ministry of Social affairs ministry or one of its authorized office regarding the charitable associations; or General Union of cooperative regarding cooperative associations.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized office on the exemption application

The EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Returning Yemeni Diplomatist related-EAF:

Obtain the EAF endorsed by the Ministry of Foreign Affairs based on the assigned module.

Approval of the Ministry of Finance (Revenue Sector) on the EAF.

The EAF should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Gov and World Organizations' Grants and Assistances related-EAF:

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized offices on the EAF.

The EAF should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

Time of Service at the YCA: within 24 hrs provided the documents completion.

Service Fees: None

3.4 – Imported Goods Relieved According to Investment Law:

Service provider: Customs border offices

Service requirements:

Lodging of the customs declaration from the person concerned, customs broker or a person officially authorized by the goods owner.

Submit all documents laid down in the general principals of this guide.

Lodging of investment decision issued by the General Investment Authority (GIA) or one of its authorized offices.

Release memorandum issued by the Customs Office at the GIA or any authorized customs office, with approval on the attached documents.

If the exemption is related to production requirements, then a release memorandum issued by YTA or one of its authorized offices should be enclosed regarding delay of the sales tax collection, in addition to the conditions mentioned above.

Customs Procedures:

Lodging of the customs declaration enclosed with the required documents to the Reception Section at the customs point.

Corresponding the documents, recording a declaration and identifying its lane automatically.

If the lane of declaration is “Green”, there should be the following:

Receiving a receipt from the Reception Section.

Paying customs duties, fees and other taxes related to the production appliances only.

Receiving the release order of goods, enclosed with voucher and a copy of the customs declaration signed and stamped by the customs.

If the lane of declaration is “Yellow”, there should be the following:

Checking and verifying documents by the Exemption Department.

Paying customs duties, fees and other taxes related to the production appliances only.

Obtain the release order of goods, enclosed with voucher and a copy of the customs declaration signed and stamped by the customs.

If the lane of declaration is “Red”, there should be the following:

Examining and verifying the goods by the Examination Section.

Checking and verifying documents by the Exemption Department.

Paying customs duties, fees and other taxes related to production appliances only.

Obtain the release order of goods enclosed with voucher and a copy of the customs declaration, signed and stamped by the customs.

Notice:

If the declared goods are of restricted, it requires a declaration to be released by the competent authorities.

Time of Service: 3- 6 hrs according to the lane, and documents completion.

Service fees: None

Getting the Investment License and Release Memorandum for Investment Projects:

Getting the investment license from GIA or one of its authorized branches at governorates based on investment law and its regulations.

Obtain the release memorandum of fixed assets and production equipment from the customs office at GIA or any customs branches at authorized governorates based on the investment license.